Does work study income for my dependent age 19 of $2500, have to be reported on my taxes since I claim him?

[everlyn2548]

Do I have to report my son's income from college work study of $2500 on my Federal taxes since I claim him as a dependent.? 

[CathiM · Accepted solution]

No, you cannot report his income on your tax return.  He can file his own tax return and not claim himself.  Whether he has to file depends on whether he received a W-2 or a 1099-MISC.  He doesn't have to file if he received a W-2, otherwise he does have to report the income as self-employment income.

If he received a W-2 and had federal withholding and wants to claim his refund, he can file marking the box that someone else is claiming him.